CAP 50-03 Customs and Excise Duty Act - BURS

copies of the relative invoices issued by him.
(VIII) The supply or sale of rebated fuel under cover of invoices or declarations which are not
completed in all respects shall be regarded as being in conflict with the manner and
conditions mentioned in this subparagraph and such supplier or reseller shall be liable for
the duty thereon as provided for in section 84(5) to (10) of the Act:
Provided that a supplier or reseller shall be allowed a period of 60 days from the date
of receipt of a blanket declaration which is not complete in all respects to have such
declaration completed.
(IX) Any supplier of rebated fuel shall keep a monthly reconciliation of opening stock, receipts,
total supplied, sold or used and closing stock of such fuel and shall render to the proper
officer in addition to the return specified in sub-subparagraph (XIII) such returns in the form
and at the time as the Director may determine.
(X) (a) Any reseller of rebated fuel shall be registered with the proper officer to obtain such
fuel;
(b) Any reseller of rebated fuel shall keep a bound register in which at least the following
particulars shall be entered on a daily basis-
(i) total purchases and total quantity supplied, sold or used in respect of each of the
rebated fuels subject to the different extent of rebate of duty;
(ii) total quantity of rebated fuel supplied or sold at a price which includes the full
duty or used or disposed of in any circumstances which render it liable to such
full duty;
(iii) purchases and sales of distillate fuels or residual fuel oils at a price which
includes the full duty.
(c) The register shall be balanced on a three monthly basis and opening and closing
stocks as well as any deficiency or surplus must be reflected therein;
(d) The register shall contain a declaration certifying to the correctness of all entries made
therein. Such declaration shall be entered in the register at the end of each three
monthly period and shall, in the case of a sole proprietorship be given by the owner, in
the case of a partnership by a partner and in the case of a company by a director,
manager, secretary or accountant;
(e) The books, documents and stocks of a person registered under this subparagraph
(hereinafter referred to as a "registered person") shall at all reasonable times be open
for inspection by the proper officer;
(f) A registered person shall notify the proper officer immediately, or in advance, of any
change, no matter of what nature, in his legal identity, the name under which he trades
and the address of his premises;
(g) The Director may, at any time, call upon the registered person to submit a statement of
account in a form approved by him;
(h) Any reseller who supplies, sells, disposes of or uses rebated fuel without the
declaration mentioned in sub-subparagraph (II) having been obtained or in any manner
whatsoever in circumstances where the full duty is due in terms of section 84(5) to (10)
of the Act and these Regulations, shall purchase distillate fuel or residual fuel oil from
the supplier at a price inclusive of the full duty in substitution of rebated fuel for the
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